The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1202 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Craig Hoy
Absolutely.
I will ask about some of the grander areas of spending. It appears that restaurant services potentially cost £0.8 million—
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Craig Hoy
Nor might you, Mr Carlaw.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Craig Hoy
I have a specific question in relation to members’ accommodation. Thinking about those members who rent a flat—which, in some respects, might be a more efficient approach for those who live further afield—I note that councils can now charge double council tax and that, as a result of recent legislation, that multiplier has been extended. Is that one of the issues that you will be looking into? Is it putting pressure on accommodation allowances, given that £2,000 to £3,000 is potentially being added?
Finally, the legislation that allows for the doubling of council tax exempts those who require two properties for the purpose of employment. That will cover a Church of Scotland minister living in a manse, but not an MSP who happens to live in the Highlands but works three days a week in Edinburgh. Have you made any representations in that respect?
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Craig Hoy
Do you accept the principle that by reducing a tax or eliminating it altogether, you can achieve a positive outcome?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Craig Hoy
We discussed that with the Auditor General last week. Over the past 10 to 15 years, the freezing of thresholds, particularly in Scotland, where new tax rates have been introduced, means that more and more people are being dragged into the higher rates of tax. The upper rate of tax—rather than the Scottish top rate—used to be in single figures. Between now and the end of the decade, it could be approaching 40-plus per cent. How does where the tax base falls in relation to the different tax rates compare with comparative nations?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Craig Hoy
You highlighted earlier that the way in which the UK Government has structured the budget is probably unrealistic and certainly not electorally sound, given that the greatest spending cuts or tax increases will potentially come in the year before an election. You then alluded to the issue in relation to the spending review in Scotland.
Let us say that the UK Government does not manage to have the spending restraint that it is envisaging, and that then provides the Scottish Government with additional funds towards the end of this UK Parliament. However, both Governments say that they are determined to rein in public expenditure, particularly in relation to administration costs. You mentioned the £1 billion that the Scottish Government has identified. How likely is it that the Scottish and the UK Governments will both be able to rein in expenditure in that area? What impression are you getting of the work that is going on behind the scenes to prevent this from simply being, as you said, a salami-slicing exercise in which productive parts of Government are cut?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Craig Hoy
Good morning, Mr Phillips. The chancellor trailed a lot of what she thought would be in the budget, which did not materialise, in some respects. Alarm bells started to ring in Scotland at the suggestion that income tax rates would rise, because that would have been the first time that there was an increase in tax and it suddenly dawned on observers in Scotland that, under the fiscal framework, that would potentially mean a material cut to the block grant. However, that did not happen.
Both Governments are leaning on freezing thresholds as the means by which they will raise tax. In the Scottish tax system, there has been significant behavioural change when the Scottish Government has increased or introduced new tax rates. What happens to behaviour when governments raise tax by simply freezing thresholds?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Craig Hoy
We found out recently from data that, if the Scottish Government were to increase the advanced rate by 1p, it would yield only about £5 million. It would be a very small amount of money relative to what the Government might initially estimate or what we might think. How concerned should we be in Scotland about the profile of our tax base relative to the rest of the UK, when an increase of that level would bring in such a relatively small amount of money?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Craig Hoy
I turn briefly to welfare. The UK Government has stepped back from the bold welfare reforms that it initially planned to implement. The Scottish Government did not have such plans, and the two Governments are now proceeding in lockstep in relation to the two-child benefit cap. How concerned should we be about the difficulty of tackling that area of expenditure, which the Government classes as demand led, over the medium to long term? Is there a risk that, if the Government becomes seriously financially constrained, as we can see it becoming by 2030-31, it will start to make cuts in other areas because it simply cannot make cuts in demand-led areas? In fact, the demand could go in the opposite direction, as we see happening with the rise in unemployment.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Craig Hoy
Particularly if you freeze the bands.